TMI Blog2018 (10) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- There was confusion about taxability of services rendered in relation to transmission and distribution of electricity, which was clarified by issue of Notification No. 45/2010 dated 28.7.2010. It is a fit case to invoke Section 80 of the Finance Act, 1994 - penalty set aside by invoking section 80, without disturbing duty demand - appeal allowed in part - Application No. ST/Misc/8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand notice was issued to them on 6.4.2011 proposing recovery of the said Service Tax amount along with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Consequently, they filed an appeal before this Tribunal. This Tribunal vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith interest. It is his contention that during the period in question, there was confusion about taxability of the service provided in relation to transmission of electricity, which has been decided in favour of the appellant. He submits that in the present appeal, they did not dispute the taxability of the services rendered by them since they have already paid the amount. However, they disputed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that in fact there was confusion about taxability of services rendered in relation to transmission and distribution of electricity, which was clarified by issue of Notification No. 45/2010 dated 28.7.2010. In other words, the appellants were not required to pay any Service Tax during the period in question. However, they have paid the Service Tax and in the present appeal, they are disputing th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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